Published | Category : Income tax - businesses

Duties on Transfers of Immovables – Information Provided by Municipalities

Amendments to the Act respecting duties on transfers of immovables were announced in the Budget Speech of March 17, 2016. As a result of these amendments, as of March 18, 2016, municipalities must provide information about transfers of immovables for which a notice of disclosure was filed by the transferee (for example, a purchaser or a donee) in the following situations:

  • a condition for the exemption from the duties on transfers of immovables ceases to be met;
  • the deed ascertaining the transfer of an immovable is not registered in the land register.

The information to be provided by municipalities can only be sent to us by email. Municipalities will receive a letter containing the email address to use. Municipalities can also contact our client services to obtain the address.

A condition for the exemption from the duties on transfers of immovables ceases to be met.

Where, during the 24-month period following the transfer date, a condition for the exemption from the duties on transfers of immovables ceases to be met and a notice of disclosure is filed by a transferee, the municipality must provide the following information from the notice to us:

  • where the transferor (for example, a seller or a donor) is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
  • where the transferor or transferee is a corporation,
    • its name and the address of its head office (or principal place of business),
    • its Québec enterprise number or identification number, if applicable,
    • the name, position and contact information of the persons authorized to act on its behalf;
  • the last names and first names of the professionals involved in the transfer of the immovable;
  • the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
    • the names of the transferor and the transferee,
    • the address of the transferor's principal residence,
    • the address of the transferee's principal residence,
    • the name of the municipality where the immovable is located, where the latter is not registered,
    • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
    • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
    • the amount of the duty on the transfer of the immovable,
    • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable;
  • the date on which the exemption condition ceased to be met.

The deed ascertaining the transfer of an immovable is not registered in the land register.

Where the deed ascertaining the transfer of an immovable is not registered in the land register and a notice of disclosure is filed by the transferee, the municipality must send us the following information contained in the notice:

  • where the transferor or transferee is a natural person, the person's last name and first name, and the address of the person's principal residence (or of the address where the account related to duties on transfers of immovables is sent, if that address is different);
  • where the transferor or the transferee is an organization, a corporation, a partnership, a cooperative, an unincorporated association or a trust,
    • its name and the address of its head office (or principal place of business),
    • its Québec enterprise number or identification number, if applicable,
    • the name, position and contact information of the persons authorized to act on its behalf;
  • the last names and first names of the professionals involved in the transfer of the immovable;
  • the identity of the apparent owner mentioned in the deed registered in the land register;
  • the other particulars required in the application for registration of a deed of transfer in the land register, if they were omitted in the deed ascertaining the transfer of the immovable, that is: 
    • the names of the transferor and the transferee,
    • the address of the transferor's principal residence,
    • the address of the transferee's principal residence,
    • the name of the municipality where the immovable is located, where the latter is not registered,
    • the amount of the consideration for the transfer of the immovable, according to the transferor and the transferee,
    • the amount of the basis of imposition of the duties on transfers of immovables, according to the transferor and the transferee, and, if applicable, the portion of this basis that corresponds to the portion of the transfer that is not exempt,
    • the amount of the duty on the transfer of the immovable,
    • the provision of the Act respecting the duties on transfers of immovables under which, according to the transferee, the latter is exempt from payment of the duty on transfers, if applicable.

For more information, see pages A.75 to A.86 of the Additional Information 2016-2017 (PDF – 2.88 MB) published by the Ministère des Finances or contact our client services.

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